There's a ton of spdif to i2s boards out there, but so far, this is the only one I've seen with an src4392, and it'll work with 24__ and 22__ mhz clocks. The board is well made, with a continuous ground plane on the underside.

Unfortunately, the usb receiver is cm102 so that's 44/48 16 bit only and the regs are ams1117, also disappointing, but easily upgraded, which I'll be doing in due course. Oh, and rca instead of bnc, with no attention to impedance it seems.

But for < US$40, can I really complain ?

I tried to attach a translated page, but it doesn't seem to work. Use Google Chrome and it'll do it automatically.

Here's some photos of the board after replacing the two xo's, one regulator (waiting for parts on the other) and an input inductor instead of a jumper. Details are on my blog - click my signature.